Naturaleza de la obligación aduanera . La obligación aduanera es de carácter personal, sin perjuicio de que pueda hacerse efectivo su cumplimiento sobre la mercancía, mediante el abandono o el decomiso, con preferencia sobre cualquier otra garantía u obligación que recaiga sobre ella.
Decreto 390 de 2016 →In force
Article 19
Naturaleza De La Obligación Aduanera
Decreto 390 de 2016 · por el cual se establece la regulación aduanera.
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